IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
숫자 199933005 UILC 446.03-00 주제 Methods of Accounting (Permissible Method v. Not Permissible) 출시일 08/20/1999
숫자 199933004 UILC 6225.00-00 주제 Assessments Made Only After Partnership Level Proceedings Are Completed 출시일 08/20/1999
숫자 199933004 UILC 6404.00-00 주제 Abatements 출시일 08/20/1999
숫자 199933003 UILC 165.13-00 주제 Abandonment Losses 출시일 08/20/1999
숫자 199933003 UILC 597.01-00 주제 By Federal Savings and Loan Insurance Corp. 출시일 08/20/1999
숫자 199933002 UILC 2701.00-00 주제 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 출시일 08/20/1999
숫자 199933001 UILC 1014.07-01 주제 Value Determined on Date of Death 출시일 08/20/1999
숫자 199932056 UILC 266.01-00 주제 Elections 출시일 08/13/1999
숫자 199932055 UILC 414.01-00 주제 Service for Predecessor Employer 출시일 08/13/1999
숫자 199932054 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 08/13/1999
숫자 199932053 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 08/13/1999
숫자 199932052 UILC 513.00-00 주제 Unrelated v. Not Unrelated Trade or Business 출시일 08/13/1999
숫자 199932051 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 08/13/1999
숫자 199932051 UILC 509.00-00 주제 Private Foundation Defined 출시일 08/13/1999
숫자 199932051 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 08/13/1999
숫자 199932051 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 08/13/1999
숫자 199932051 UILC 4942.03-05 주제 Qualifying Distribution 출시일 08/13/1999
숫자 199932051 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 08/13/1999
숫자 199932051 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 08/13/1999
숫자 199932051 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 08/13/1999
숫자 199932051 UILC 6033.02-01 주제 Private Foundation 출시일 08/13/1999
숫자 199932050 UILC 419.00-00 주제 Treatment of Funded Welfare Benefit Plans 출시일 08/13/1999
숫자 199932050 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 08/13/1999
숫자 199932049 UILC 446.00-00 주제 General Rule for Methods of Accounting (Permissible v. Not Permissible) 출시일 08/13/1999
숫자 199932048 UILC 6041.06-00 주제 Exceptions 출시일 08/13/1999